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September 2012 - AICPA Written Statement to House Small Business Committee on estate tax uncertainty for the hearing by the Subcommittee on Economic Growth, Tax, and Capital Access on Adding to Uncertainty: Small Businesses' Perspectives on the Tax Cliff

May 2012 - AICPA Written Statement to House Small Business Committee on Estate Tax Reform for the hearing by the Subcommittee on Economic Growth, Tax and Capital Access on Planning for the Death Tax: Can Small Businesses Survive? (and June 8, 2012 transmittal cover letter)

January 2012 - AICPA Proposal for Consistent Treatment of all Federal Tax Payments of Trusts and Estates

November 2011 - AICPA Letter to Congress on Estate Tax, Making Permanent GSTT Modifications, Relief for Late QTIP and Section 645 Elections

September 2011 - AICPA Letter to IRS on Notice 2011-66 on Carryover Basis

August 2011 - AICPA Letter to IRS on Extension for Forms 706 and 8939 for 2010 and 2011

April 2008 - AICPA Testimony to House Small Business Committee on Estate Tax Reform Priorities for Hearing on Modernizing the Tax Code: How Updating the Internal Revenue Code can Better Serve Small Businesses

February 2001 - AICPA Study on Reform of the Estate and Gift Tax System This document provides guiding principles based on appropriate tax policies to help effectively analyze proposals and to change tax rules and tax systems. Discussions occur regularly among politicians, economists, tax practitioners, and others about changing national and sub-national tax systems. Any suggestion for modifying tax rules – whether major or minor — raises the question of how to best analyze and compare proposals. A framework of appropriate tax principles, provided in this document, is needed to analyze proposals to change tax rules and tax systems in order to best ensure an effective tax system based on good tax policy.